Parafiskalni nameti kao nepoznanica državnih finansija

Para-fiscal or non-tax revenues are mainly governed by specific regulations related to certain administrative affairs of state, court or other bodies and economic functions in the area of waters, forests, traffic and communication, urban planning, housing development and other goods of general interest. Their fee is established by legal acts such as orders, decrees and regulations, by administrative acts referring to certain solutions as well as by general acts such as the statute or fee tariffs themselves. By an analysis of the fiscal importance of certain non-tax revenues there is a contribution to finding optimal solutions in the management of this type of a revenue, through possible changes in the legislative framework, realistic price setting fees, their eventual abolition etc. Development of the Register of non-tax revenues is the first step in the simplification and rationalization of the system of a non-tax revenue, with the aim of additional relief of citizens and commercial entities. The Register lists the revenues which are considered to be non-tax revenues and classifies them according to the type, the legislative framework by which they are governed, affiliation, payers and entities collecting them. The contents of this paper deals with the analysis of the legal framework, the appropriateness of non-tax payments, their influence on the development of the economy and the budget of the citizens, then, with the possibility of the abolition of a part of the benefit and the lack of a systematization of para-fiscal revenues given by the Ministry of Finance.